Pobierz - Naczelny Sąd Administracyjny

SPIS TREŚCI
MATERIAłY Z OBRAD DOROCZNEGO ZGROMADZENIA OGÓLNEGO
SE˛DZIÓW NACZELNEGO SA˛DU ADMINISTRACYJNEGO
W DNIU 28 KWIETNIA 2008 ROKU W WARSZAWIE
Wysta˛pienie Prezesa NSA profesora Janusza Trzcińskiego .........................................................
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Sprawozdanie (Przemysław Florjanowicz-Błachut) ............................................................................ 18
Report from the annual General Meeting of Judges of the Supreme Administrative Court
held on 28 April 2008 (tłumaczenie: Michał Mróz) ...................................................................... 29
STUDIA I ARTYKUłY
Prof. dr hab. Henryk Dzwonkowski (Uniwersytet Łódzki)
Opodatkowanie wartości nieodpłatnych świadczeń ....................................................................... 41
Summary ............................................................................................................................................... 49
Dr Jacek Chlebny (Uniwersytet Łódzki)
Udoste˛pnianie stronie akt sprawy administracyjnej a prawo do sa˛du ....................................... 50
Summary ............................................................................................................................................... 69
Dr Zbigniew Czarnik (se˛dzia WSA w Rzeszowie)
Konstytucyjność legalizacji samowoli budowlanej ......................................................................... 71
Summary ............................................................................................................................................... 79
Dr Grzegorz Sibiga (Instytut Nauk Prawnych PAN w Warszawie)
Zastosowanie środków komunikacji elektronicznej w poste˛powaniu przed sa˛dem
administracyjnym – uwagi de lege lata i de lege ferenda .......................................................... 81
Summary ............................................................................................................................................... 91
Mgr Grzegorz Dudar (asystent se˛dziego w WSA w Białymstoku)
Skarga sa˛dowoadministracyjna na pisemna˛ interpretacje˛ przepisów prawa podatkowego
wydawana˛ w indywidualnej sprawie ........................................................................................... 92
Summary ............................................................................................................................................... 104
ORZECZNICTWO
I.
Europejski Trybunał Sprawiedliwości
Poste˛powanie prejudycjalne (wyroki: z dnia 23 marca 1982 r., sprawa 102/81 Nordsee
v. Reederei Mond, s. 105; z dnia 15 stycznia 2002 r., sprawa C-182/00 Lutz GmbH i in.,
s. 106 (wybór i opracowanie: Władysław Czapliński) ............................................................... 105
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Zeszyty Naukowe Sa˛downictwa Administracyjnego 3(18)/2008
II. Europejski Trybunał Praw Człowieka
Gwarancje swobody wypowiedzi funkcjonariuszy publicznych – naruszenie art. 10
Europejskiej Konwencji Praw Człowieka (wyrok ETPC z dnia 12 lutego 2008 r.
w sprawie nr 14277/04 Guja przeciwko Mołdawii) (opracowała Agnieszka Wilk) ................... 108
III. Trybunał Konstytucyjny
Zwrot wywłaszczonej nieruchomości (wyrok TK z dnia 3 kwietnia 2008 r.
sygn. akt K 6/05) (wybór i opracowanie: Irena Chojnacka) ..................................................... 111
IV. Sa˛d Najwyższy
Postanowienie Sa˛du Najwyższego z dnia 17 kwietnia 2007 r. (sygn. akt I PZ/07)
[dot. wyroku ETPC w sprawie wznowienia poste˛powania zakończonego
postanowieniem o charakterze formalnym] (opracował Marcin Wie˛cek) .................................. 120
V. Naczelny Sa˛d Administracyjny i wojewódzkie sa˛dy administracyjne
A. Orzecznictwo Naczelnego Sa˛du Administracyjnego
Uchwała składu siedmiu se˛dziów Naczelnego Sa˛du Administracyjnego
z dnia 7 kwietnia 2008 r. (sygn. akt II FPS 1/08) [dot. charakteru poste˛powania
o wymierzenie organowi grzywny] ........................................................................................
B. Orzecznictwo wojewódzkich sa˛dów administracyjnych
(wybór i opracowanie: Bogusław Gruszczyński)
1. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Gdańsku z dnia 12 czerwca
2007 r. (sygn. akt I SA/Gd 357/07) [dot. dochodu podatnika w razie otrzymania
odszkodowania od ubezpieczyciela] ..................................................................................
2. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Gliwicach z dnia 23 sierpnia
2007 r. (sygn. akt IV SA/GL 1221/06) [dot. naruszenia art. 8 k.p.a.] .............................
3. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Gdańsku z dnia 18 października
2007 r. (sygn. akt II SA/Gd 173/07 [dot. art. 3 pkt 20 prawa budowlanego] .................
4. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Bydgoszczy z dnia 22 listopada
2007 r. (sygn. akt I SA/Bd 675/07) [dot. terminu prawa materialnego wobec
przepisów Ordynacji podatkowej] .....................................................................................
125
135
140
146
152
VI. Wnioski Prezesa NSA i pytania prawne sa˛dów administracyjnych skierowane
do Trybunału Konstytucyjnego
Pytania prawne sa˛dów administracyjnych (opracowała Irena Chojnacka) ............................... 157
VII. Glosy
Dr Agnieszka Kubiak (adiunkt w Uniwersytecie Łódzkim)
Glosa do uchwały składu siedmiu se˛dziów Naczelnego Sa˛du Administracyjnego z dnia
8 października 2007 r. (sygn. akt I FPS 4/07) [dot. zapłaty zaległości w podatku
VAT i wygaśnie˛cia zobowia˛zania podatkowego] ................................................................... 159
Mgr Andrzej Skibiński (radca prawny, wykładowca w Państwowej Wyższej Szkole
Zawodowej w Sulechowie – Instytucie Prawa i Administracji)
Glosa do wyroku Wojewódzkiego Sa˛du Administracyjnego w Gorzowie Wlkp. z dnia
5 grudnia 2006 r. (sygn. akt I SA/Go 1302/06) [dot. uprawnienia organu wykonawczego
do udzielenia wsparcia finansowego na rozwój sportu kwalifikowanego] ............................ 170
SA˛DOWNICTWO ADMINISTRACYJNE W EUROPIE
Mgr Paweł Daniel (Uniwersytet im. Adama Mickiewicza w Poznaniu)
Środki tymczasowe w poste˛powaniu sa˛dowoadministracyjnym w Zjednoczonym Królestwie ....... 179
Spis treści
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KRONIKA
Kalendarium sa˛downictwa administracyjnego (marzec–kwiecień 2008 r.)
(opracował Przemysław Florjanowicz-Błachut) .............................................................................. 189
BIBLIOGRAFIA
Publikacje z zakresu poste˛powania administracyjnego i sa˛dowoadministracyjnego
(marzec–kwiecień 2008 r.) (opracowała Marta Jaszczukowa) ..................................................... 199
TABLE OF CONTENTS
MATERIALS FROM THE SESSION OF
THE ANNUAL GENERAL MEETING OF JUDGES
OF THE SUPREME ADMINISTRATIVE COURT
HELD ON 28 APRIL 2008 IN WARSAW
Speech by professor Janusz Trzciński – the Presiding Judge of the SAC .................................
9
Report from the annual General Meeting of Judges of the Supreme Administrative Court
held on 28 April 2008 (Przemysław Florjanowicz-Błachut; translation by Michał Mróz) ......... 18
STUDIES AND ARTICLES
Professor Henryk Dzwonkowski, Ph.D. (The Łódź University)
Taxes payable on the value of gratuitous performances .............................................................. 41
Summary ............................................................................................................................................... 49
Jacek Chlebny, Ph.D. (The Łódź University)
Making the files of an administrative case available to a party and the right to trial ............ 50
Summary ............................................................................................................................................... 69
Zbigniew Czarnik Ph.D. (judge of the VAC in Rzeszów)
The constitutionality of legalisation of buildings erected without a construction permit ........ 71
Summary ............................................................................................................................................... 79
Grzegorz Sibiga, Ph.D. (Institute of Legal Sciences of the Polish Academy of Sciences in Warsaw)
Using the means of electronic communication in proceedings before administrative courts
– the de lege lata and de lege ferenda comments ....................................................................... 81
Summary ............................................................................................................................................... 91
Grzegorz Dudar, M.A. (assistant to a judge at the VAC in Białystok)
A complaint to an administrative court against a written interpretation of provisions
of tax laws issued in an individual case ...................................................................................... 92
Summary ............................................................................................................................................... 104
JUDICIAL DECISIONS
I.
The European Court of Justice (selected and prepared by Władysław Czapliński)
Reference for a preliminary ruling (judgements dated: 23 March 1982, Case 102/81:
Nordsee Deutsche Hochseefischerei GmbH v Reederei Mond Hochseefischerei Nordstern
Table of contents
7
AG & Co. KG and Reederei Friedrich Busse Hochseefischerei Nordstern AG & Co.
KG., p. 105; 15 January 2002, Case C-182/00, Lutz GmbH and Others, p. 106). ............... 105
II. The European Court of Human Rights (prepared by Agnieszka Wilk)
Guarantees of freedom of expression of public officials – violation of Art. 10 of the Convention
for the Protection of Human Rights and Fundamental Freedoms (judgement of the ECHR
of 12 February 2008, application No. 14277/04, Case of Guja v. Moldova) ....................... 108
III. The Constitutional Tribunal (selected and prepared by Irena Chojnacka)
Returning expropriated real property (judgement of 3 April 2008, files No. K 6/05) ............. 111
IV. The Supreme Court
Judgement of the Supreme Court of 17 April 2007 (files No. I PZ-/07) [re. the judgement
of the ECHR on reopening of proceedings concluded with a formal decision]
(prepared by Marcin Wie˛cek) .................................................................................................. 120
V. The Supreme Administrative Court and the Voivodship Administrative Courts
A. The judicial decisions of the Supreme Administrative Court
Resolution of seven judges of the Supreme Administrative Court of 7 April 2008
(files No. II FPS 1/08) [re. the nature of proceedings for imposition of a fine upon
a public authority] ..................................................................................................................
B. The judicial decisions of the Voivodship Administrative Courts (selected and prepared
by Bogusław Gruszczyński):
1. Judgement of the Voivodship Administrative Court in Gdańsk of 12 June 2007
(files No. I SA/Gd 357/07) [re. a taxpayer;s income upon receipt of compensation
from an insurer] .................................................................................................................
2. Judgement of the Voivodship Administrative Court in Gliwice of 23 August 2007
(files No. IV SA/Gl 1221/06) [re. violation of Art. 8 of the Code of Administrative Procedure] .............................................................................................................
3. Decision of the Voivodship Administrative Court in Gdańsk of 18 October 2007
(files No. II SA/Gd 173/07) [re. Art. 3.20 of the Construction Law] ............................
4. Judgement of the Voivodship Administrative Court in Bydgoszcz of 22 November
2007 (files No. I SA/Bd 675/07) [re. the time limit from substantive law in relation
the provisions of the Tax Code] .......................................................................................
125
135
140
146
152
VI.
The applications of the President of the SAC and the preliminary questions
of the administrative courts to the Constitutional Tribunal
(prepared by Irena Chojnacka) .......................................................................................... 157
The preliminary questions of the administrative courts .......................................................
VII.
Glosses
1. Agnieszka Kubiak, Ph.D. (assistant professor at the Łódź University)
Gloss to the judgement of seven judges the SAC of 8 October 2007 (files No. I FPS
4/07) [re. payment of overdue VAT and expiration of a tax liability] ....................... 159
2. Andrzej Skibiński, M.A. (legal advisor, lecturer at the Institute of Law and Administration in the State High Vocational School in Sulechów)
Gloss to the judgement of the VAC in Gorzów Wielkopolski of 5 December 2006
(files No. I SA/Go 1302/06) [re. the right of an executive authority to grant financial
support for development of qualified sport] ................................................................. 170
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JUDICIAL COURTS IN EUROPE
Paweł Daniel, M.A. (The Adam Mickiewicz University in Poznań)
Interim measures in proceedings before administrative courts in the United Kingdom .................. 179
CHRONICLE
The schedule of events in the administrative jurisdiction (March–April, 2008)
(prepared by Przemysław Florjanowicz-Błachut) ........................................................................... 189
BIBLIOGRAPHY
Publications in the area of the administrative procedure and the proceedings before
administrative courts (March–April, 2008) (prepared by Marta Jaszczukowa) ........................ 199
Summary:
of the article: Taxes payable on the value of gratuitous performances
The tax law often includes terms and notions from the other branches of law
where they have established meanings. If such terms and notions are not defined
for the purpose of tax law then in principle they should be interpreted as in their
original branch of law. However, in the event of any doubts if their original
meaning is appropriate in the tax law there arises the question if the „non-fiscal”
definition should be kept for the sake of uniformity of the system of law or their
new meaning appropriate for the analysed institution should be sought. We face
such dilemma in the case of collection of income tax on the value of gratuitous
performances. A part of the doctrine supports the view that the object of taxation
are gratuitous performances within the meaning of civil law. The prevailing part of
decisions of administrative courts are in favour of assigning a specific tax-law
meaning to that term. The latter concept is also supported by this author who in
general believes that the object of interpretation are legal norms and the resulting
rights and obligations rather than the terms and notions themselves. Furthermore
the rights and obligations should be sought in the substantive tax law bearing in
mind that the norms of the tax law should specify the subject, the object and the
basis of taxation and the tax rate as well as tax reliefs, credits and exemptions, if
they exist in the given construction. Taxation the element of which is a behaviour
parallel to the civil-law notion of „gratuitous performance with the object of
taxation” is not a civil-law event consisting in the gratuitous making of a performance and the basis of taxation is not the value of such performance. The object of
taxation is obtaining income resulting from the gratuitous performance. And the
income, that is the taxation basis, is not the value of such performance e.g. an
amount of cash or the value of real property delivered for use. The income is the
profit obtained as a result of using the given amount of cash or an asset (e.g. real
property). Depending on interpretation the result of taxation is significantly
different. The possible different interpretations are used to evade taxation which
the administrative court rightfully oppose. The „strict” interpretation transferring
the linguistic meaning of the given term from the civil law to the tax law is used
here to „circumvent” the tax law.
Summary
of the article: Making the files of an administrative case available to a party and the
right to trial
All evidence admitted by the court should, in principle, be made available to
the parties with a view to adversarial argument. Under article 73 § 1 of the Code of
Administrative Procedure (CAP) the agency is obliged to enable the party to have
access to the case files and to prepare notes and copies. This right is excluded both
to a party and his/her lawyer on the grounds of the state secret protection, and on
account of the interest of the state (art. 74 § 1 CAP). Denial of the access to the
case file requires a ruling that is subjected to judicial control. Under no circumstances is the access to the administrative case files restricted to the judge. The
likelihood is that denial of the access to the case file is accompanied by the
refrainment of providing reasons of the decision delivered by the agency. In such
a case, the party may share the similar problems of Joseph K., the character of The
Trial by Franz Kafka. In Polish law there is not a substitute legal mechanism that
would allow specially vetted lawyers to see the case file and no other mechanism
has been developed that would allow the party to learn the reasons that grounded
the denial the access to the case file.
In the case Chahal v. the UK the Court in Strasbourg recognized the possibility
of using confidential material where national security is at stake. In the light of the
Council of Europe Recommendation Rec (2004) 20 on judicial review of administrative acts in certain circumstances applying special protective measures to
sensitive documents is unavoidable. Both the Chahal case and the Recommendation tend to strike a fair balance between protecting the public interest and the
human rights approach.
De lege ferenda, it is recommended in Polish law to introduce such a mechanism that would allow, for example, an independent security-cleared counsel, to
examine the case file. It could protect the individual’s rights while keeping
sensitive information confidential. The argument in favour of amending the law,
inter alia, may be found in the judgement of 23 February 2007 r. of the Supreme
Court of Canada Charkaoui v. Canada. As a result of the Charkaoui case, a recent
amendment to the Immigration and Refugee Protection Act allowed special
independent advocates unrestrictive access to the case files if security concerns
prohibit it to the party.
Summary
of the article: The constitutionality of legalisation of buildings erected without
a construction permit
This article discusses the problem of legalisation of buildings erected without
a construction permit. The problem of construction works carried on without the
construction permit required by law may be analysed on various levels. The
problem of erecting buildings without construction permits regulated in Art. 48 of
the Construction Law is a question of high practical importance and for this reason
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it has become a significant theoretical issue. In the prevailing Construction Law
legalisation of buildings erected without a construction permit is treated inconsequently. It introduces unclear and ambiguous principles of recognising such
actions as permissible. The acceptance of buildings erected without a construction
permit provided in Art. 48 of the Construction Law introduces absolutely unjustified differentiation of the legal situation of investors. Introducing such differentiation is based on criteria which are not related to the conduct of the investors thus
linking the permissibility of legalisation with the objective premises beyond the
investor;s control. Such situation leads to the resurfacing of the issue of constitutionality of the functioning legal solutions. In this article the author emphasises
that the adopted regulations lack any constitutional grounds. The criticism of the
applicable laws is based on two assumptions: the inadmissibility of different
treatment of entities who breached the law and linking the results of such breach
with the local zoning plan as it violates the constitutional principle of equality of
entities before law and results in the improper imposition of sanctions for
implementation of an investment without a required permit. The situation when
under the Construction Law investors who erected a building without the construction permit may face administrative liability consisting in the obligatory legalisation or demolition of the woks performed without a construction permit and
criminal liability for such tort is inadmissible. In the author;s opinion such
formulation of that liability is unconstitutional.
Summary
of the article: Using the means of electronic communication in proceedings before
administrative courts – the de lege lata and de lege ferenda comments
1 May 2008 was the deadline set forth in the Act on Electronic Signature for
the public authorities to make it possible for the customers of the certification
services to submit applications and requests and perform other actions in electronic
form. The obligation to allow such possibility rests with all public authorities,
including the administrative courts.
The situation of the administrative courts is specific as their functioning was
excluded from the scope of the Act on Implementation of IT Technologies in the
Functioning of Entities Performing Public Tasks i.e. the basic statutory act aimed
at popularisation of the new technologies amongst the public authorities although
all the common courts are covered by the scope of that Act. However, the
provisions of law regarding administrative courts which make references, to
a certain extent, to the requirements set out in the regulations on implementation of
IT technologies, remain in force even now.
Using the means of electronic communications is provided in the provisions of
the administrative procedural law. Both the Code of Administrative Procedure and
the Tax Code define the principles of submission of the e-applications, delivery of
electronic documents by an authority and access to the copies of such documents.
Unfortunately the provisions of the Law on Proceedings Before Administrative
Courts do not include such complex regulation and provide the norms for the issues
discussed only in small parts thus preventing the performance of the obligation set
fort in the Act on Electronic Signature. Further inaction of the legislator will pose
a threat to the development of the E-Office. The administrative courts will not only
be unable to electronically communicate with the citizens but also to exchange
electronic documents with the public authorities which they control.
Summary
of the article: A complaint to an administrative court against a written interpretation of provisions of tax laws issued in an individual case
The publication outlines actual problems of court control over individual
interpretations of tax regulations as well as introduces rules of lodging complains
about the interpretations. The first part of this article presents character of
individual interpretations of tax regulations and the following parts describe
procedure of lodging complains and possible results of lack of form in them. The
effects of delegating authority to issue interpretation only to competence of
Finance Ministry are also described, including the necessity of hearing the case
exclusively by Voivodship Administrative Court in Warsaw. Finally possibilities
for solving the problem are proposed especially implementing proper act by the RP
President.